Introductory text
Stamp duty land tax
Made 6th December 2007
Coming into force 7th December 2007
The Treasury make the following Regulations in exercise of the powers conferred by sections 58B and 58C of the Finance Act 2003f1.
In accordance with section 114(5) of that Actf2, a draft of this instrument was approved by a resolution of the House of Commons.
Annotations
Footnotes
- f1
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2003 c. 14; sections 58B and 58C were inserted by section 19 of the Finance Act 2007 (c.11).
- f2
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Subsection 114(5) was inserted by section 19 of the Finance Act 2007 (c.11).